Discussion on the Introduction of the Third Basic Method of Management Accounting from the Perspective of Big Data

DOI

10.2991/mmetss-19.2019.149How to use a DOI?

Keywords

Management accounting, Basic method, Big data.

Abstract

In the development trend of management accounting, big data technology has a far-reaching impact on management accounting in data management, working methods and content. Hence, the enterprises are facing the need to make use of big data to solve practical problems. Nowadays, the basic methods of management accounting are only variable cost method and cost-volume-profit analysis. It is difficult to solve the content of management accounting. This paper introduces the third basic method to construct the relationship model of the three basic methods of management accounting, and explores the relationship among them. Its aim is to provide management accounting teaching and solve the management committee. The content of accounting provides a theoretical basis, meanwhile provides an effective way for colleges and universities to cultivate management accounting talents.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Chengwen Zhao
AU  - Xiaoxia Ke
PY  - 2019/10
DA  - 2019/10
TI  - Discussion on the Introduction of the Third Basic Method of Management Accounting from the Perspective of Big Data
BT  - Proceedings of the 2019 4th International Conference on Modern Management, Education Technology and Social Science (MMETSS 2019)
PB  - Atlantis Press
SP  - 740
EP  - 744
SN  - 2352-5398
UR  - https://doi.org/10.2991/mmetss-19.2019.149
DO  - 10.2991/mmetss-19.2019.149
ID  - Zhao2019/10
ER  -